Historical cost accounting remains in use because of its practical advantages.Which one of the following is NOT an advantage of historical cost accounting?
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1 .Wiley acquired 80% of Coyote on 1 January 20X8. At the date of acquisition Coyote had a building which had a fair value USD22 million and a carrying amount of USD20 million. The remaining useful life was 20 years.Coyote's profit for the year to 30 June 20X8 was USD1.6 million which accrued evenly throughout the year.Wiley measures non-controlling interest at fair value. At 30 June 20X8 it estimated that goodwill in Coyote was impaired by USD500,000.What is the total comprehensive income attributable to the non-controlling interest at 30 June 20X8?
A USD40,000 B USD50,000 C USD187,500 D USD150,000
2 .速动资产是流动资产减去变现能力差且不稳定的待摊费用、一年内到期的非流动资产及其他流动资产及（ ）等后的余额。
A 无形资产 B 存货 C 速延资产 D 固定资产
3 .公司2014年末负债合计3亿元，股东权益合计2亿元，则该公司2014年末的产权比率是（ ）。
A 0.4 B 0.6 C 0.67 D 1.5
4 .某公司2010年末的资产总额为3000万元，负债总额为1200万元，所有者权益总额1800万元，则该公司的资产负债率为（ ）。
A 40% B 50% C 60% D 80%
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A 期限短 B 流动性强 C 易于转换为已知金额现金 D 价值变动风险很小 E 能进行抵押
7 .Overstatement of profits can arise during periods of inflation. This then leads to a number of other consequences. Which one of the following is NOT a likely consequence of overstatement of profits?
A Higher wage demands from employees B Higher tax bills C Reduced dividends to shareholders D Overstated EPS
8 .Drexler acquired an item of plant on 1 October 20X2 at a cost of $500,000. It has an expected life of five years (straight line depreciation) and an estimated residual value of 10% of its historical cost or current cost as appropriate. As at 30 September 20X4, the manufacturer of the plant still makes the same item of plant and its current price is $600,000.What is the correct carrying amount to be shown in the statement of financial position of Drexler as at 30 September 20X4 under historical cost and current cost?
A Historical cost: 320,000; Current cost: 600,000 B Historical cost: 320,000; Current cost: 384,000 C Historical cost: 300,000; Current cost: 600,000 D Historical cost: 300,000; Current cost: 384,000
9 .The 'physical capital maintenance' concept states that profit is the increase in the physical productive capacity of the business over the period. This concept is applied in:
A Current cost accounting B Historical cost accounting C Current value accounting D Current purchasing power accounting
10 .Which method of accounting adjusts income and capital values to allow for the effects of general price inflation?
A Historical cost accounting B Current purchasing power accounting C Current cost accounting D Current value accounting
